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    <title>Central Sales Tax (Amendment) Act, 2005</title>
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    <description>The Act permits concurrent appointment of persons who are Chairman or Members of the Authority for Advance Rulings under the Income-tax Act to also serve as Chairman or Members of the central sales tax authority, and provides that vacancies or defects in the authority&#039;s constitution do not invalidate proceedings. It vests the central authority with jurisdiction to hear appeals against orders of the highest appellate authority of a State, prescribes filing windows with condonation and transitional provisions, sets application and fee requirements, and authorizes stays or pre-deposit orders while accounting for State-level pre-deposits.</description>
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